GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
No. SI/MISC/740/92-V. Dated: 29.04.1993
PUBLIC NOTICE NO. 20/1993-(APPRAISEMENT)
SUB: CLASSIFICATION OF PORTABLE INDUSTRIAL CLOTH CUTTING MACHINE.
A dispute regarding classification of Hitaka Portable Industrial Clothing Machine model T-1 has arisen. The machine under reference is portable electric cloth cutting machine cloth 2.4 K.G with a built-in electric motor. It is used for cutting cloth spread over a table with a circular knife attached to it and to facilitate the smooth movement of the machine on the cutting table a handle and a base plat with two small rollers are provided.
The importers have claimed assessment of the item under heading 84.51 whereas the Custom House is of the opinion that it should be classified under heading 85.08 as an electro-mechanical tool for working in hand.
The P.C.T. committee of the Custom House has examined the case. "Machines for cutting out patterns or parts of garments etc." are covered in explanatory notes to heading number 84.51 (page 1259). Similarly, "Cutters for cutting textiles in’ the readymade clothing industry" are covered under S. No. 14 of explanatory notes to heading number 85.08 (page 1344).
Heading No. 85.08 covers electro-mechanical tools, with built -in-electric motor which are designed for "Working in hand" as defined in Explanatory Notes 84.67. According to definition of "tools for working in the hand" contained in Explanatory Notes to heading 84.67 such tools should be portable that is which can be lifted and moved by hand by the user, in particular when the work is in progress, and which are also designed to be controlled and directed by hand during operation. The heading excludes tools fitted with base plate or other device for fixing to the wall, bench, floor, etc.
The cutting machine under discussion lifts in the definition of tools' for working in hand1 as given above as it has built in electric motor and is designed for working in hand. Although it has a base plate but that has been provided with small rollers to facilitate its movement on a cutting table, it is not designed for fixing on a bench floor etc.
In the light of the above it is ruled that Hitaka Cloth Cutting Machine Model-T-1 and all such portable cloth cutting machines whether round or straight knife type with built in electric motor which are designed to be held in hand during use shall henceforth be classified under heading 85.08.
Signed by
(JEHANGIR KHAN)
COLLECTOR
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